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EN
The purpose of the article is discussing the nature of critical analysis in management sciences in the context of system approach to organization, as a method giving closer view enabling to find the truth about examined problems, phenomena and processes. Important meaning for the development of management sciences has a thorough observation of social-economic reality, which should concentrate on recognizing cause-and-effect dependences between diagnosed facts, paying the special attention to clarifying real motives as well as the consequence of making managerial decisions. Taking into considerations these facts, the article presented the aims and fundamental assumptions of the critical analysis as a research method. Simultaneously, the author underlined its virtues, as well as defects. A crucial element of conducted deliberations is author's model which is stressing chosen problem issues associated with functioning organization for needs of critical analysis in management studies. The presented model is contributing to eliminate divergences which appears between a scientific theory and the management practice.
EN
The following paper is a critical analysis of the discourse structures extracted from a corpus of ten open letters addressed online to Nicolas Maduro, current president of Venezuela, published between 2015 and 2017. The correspondents include common citizens, prominent political and financial figures, and show business celebrities. Following postulates proposed by Fairclough ([1989] 2015) and van Dijk (1980, 1996), the main objective is to determine the relationship between language and power in the selected texts by understanding the forms of relationships between discourse types. The two possible manifestations of the dominated discourse in opposition to the dominant discourse are: 1) the use of resistance discourse, or discourse of opposition to a dominant one, and 2) a contained discourse, where the dominated discourse is contained within the dominant discourse. Specific sociopragmatic aspects are analyzed in the greetings, pre-good-byes, good-byes, address pronouns tú/Ud., speech acts and free lexical combinations used to characterize the presidential figure. Light will be shed on strategies that indicate resistance, rejection or discontent, and how each letter expresses an interest in obtaining something from the president while at the same time reporting to other readers certain aspects of the president´s conduct. In conclusion, not only those who oppose the head of the Venezuelan government use resistance discourse and not only his supporters use contained discourse.
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Regarding Marxism

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EN
My paper refers to Leszek Kołakowski’s Main Currents of Marxism: Its Origin, Growth, and Dissolution (Oxford: Clarendon Press 1987). Kołakowski’s intention was to write a textbook on the history of Marxism based on his lectures but his book is much more than that. It is a philosophical treatise in which Marx’s doctrine of mankind and the program of its liberation are critically analysed and reinterpreted. The core of Marx’s philosophy is the idea of man and the belief that the real existence of humans is not identical with their essence. Kołakowski shows that this belief is rooted in mythological thinking, the Platonic tradition, and in the Christian thought. A moral that follows from Kołakowski’s critical analysis of Marx’s doctrine is that man has never lived in a paradise and yet he perceives himself as banished thereof; that he will never enter a paradise and yet he cannot live without the faith that this is somehow possible. Therefore, what he should do is to have a minimum of common sense and skepticism related to it, for they would protect him against the traps laid by false prophets repeatedly asserting that they know the means to construct the paradise today or at least tomorrow.
PL
Artykuł traktuje o Leszka Kołakowskiego Głównych nurtach marksizmu (Oxford: Clarendon Press 1987). Zamiarem Kołakowskiego było napisanie podręcznika z historii marksizmu na podstawie prowadzonych przez niego wykładów, ale jego książka jest czymś więcej. Jest to traktat filozoficzny, w którym marksowska doktryna człowieka i program jego wyzwolenia poddane są krytycznej analizie i reinterpretacji. Sednem filozofii Marksa jest idea człowieka i przekonanie, że rzeczywista egzystencja ludzi nie jest tożsama z ich istotą. Kołakowski pokazuje, że źródłem tego przekonania jest myślenie mitologiczne, tradycja platońska i myśl chrześcijańska. Morał, który wynika z Kołakowskiego analizy doktryny Marksa jest taki, że człowiek nigdy nie żył w raju, a jednak uważa, że został z niego wygnany; że nigdy nie znajdzie się w raju, a jednak nie może żyć bez wiary, że w jakiś sposób jest to możliwe. Powinien zatem zachować odrobinę zdrowego rozsądku i związanego z nim sceptycyzmu, co zabezpieczałoby go przed popadnięciem w sidła łatwych obietnic fałszywych proroków, niezmiennie zapewniających, iż znają skuteczne środki osiągniecia owego raju już dziś, a najpewniej jutro.
PL
Celem artykułu jest wykazanie dyskusyjności definiowania podstawowych pojęć dotyczących tworzenia wartości, zawartych w Założeniach koncepcyjnych IIRC, oraz konsekwencji z tym związanych. Autorka dokonuje analizy pojęć zawartych w założeniach oraz objaśnień, które znajdują się w dokumencie dodatkowym Value Creation. Background Paper for . Autorka identyfikuje trzy główne problemy związane z fundamentem koncepcyjnym: sposób definiowania pojęć związanych z tworzeniem wartości, sposób wskazania metod pomiaru tworzenia wartości oraz kwestię operacjonalizacji całej koncepcji przez raportujące podmioty. Zdaniem autorki, na obecnym wczesnym etapie rozwoju, dokumenty wydane przez IIRC stanowią raczej zbiór postulatów na temat raportowania o tworzeniu wartości niż spójne ramy koncepcyjne. W związku z tym nie powinny pretendować do miana jednolitych wytycznych teoretycznych, jakimi są np. Założenia koncepcyjne MSSF. Oryginalność artykułu przejawia się w zastosowaniu reguł definiowania opisywanych w literaturze z zakresu logiki do badania konstrukcji pojęć zapropono-wanych przez IIRC, by w ten sposób wykazać występujące w nich błędy i sprzeczności.
EN
The aim of the article is to demonstrate the controversy in defining the basic concepts of value creation comprised in the IIRC Guidelines and the consequences associated with it. The author analyses the concepts contained in the International Framework and explanations that can be found in the additional document Value Creation. Background Paper for . The author identifies three main problems related to the fundamental concepts: the way of defining notions related to value creation, the way of identifying the methods of measuring value creation and the issue of operationalization of the entire concept by reporting entities. According to the author, at the current early stage of development, the documents issued by the IIRC constitute rather a set of postulates on the reporting of value creation than a coherent conceptual framework. Therefore, they should not pretend to be homogeneous theoretical guidelines, such as, for example, the IFRS Conceptual Framework. The originality of the article manifests itself in the application of the rules of defining described in the bibliography in the field of logic to studying the construction of concepts proposed by IIRC, in order to demonstrate the errors and contradictions in them.
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